نشریه دانش حسابرسی
سال چهاردهم شماره 1 (پیاپی 54، بهار 1393)

Auditor’s tenure is one of the audit quality parameters. The long term relation of auditor and client could reduce auditor’s independence and audit quality. Probable reduction of auditor’s independence is caused by long term relation could alter accounting conservatism level. Hence, auditor’s tenure is focused by many researchers. The main goal of this research is to study the relation of accounting conservatism and auditor’s tenure. In order to conservatism measurement Basu criterion is utilized. The studied sample concludes of 69 companies during 1383 to 1390; and the statistical method is combined regression. The results suggest that there is no any significant relation between auditor’s tenure and conservatism. Moreover, in information asymmetry, there is no significant relation between auditor’s long term and short term tenure.

Conduct an independent auditing can be seen as a way of corporate governance. Corporate governance has a positive impact on the company's financial report and auditing process. Study of corporate governance change regard to corporate governance mechanisms may contribute to the analysis of audit quality and the role of auditor, in obtaning ensure in credit companies. Strong corporate governance mechanisms can help companies to identify qualified auditor and This ensures that effective and independent oversight will be apply on the corporate financial reporting process And the resulting financial statements will be apply fairly. Purpose of this study was to test the effectiveness of corporate governance mechanisms on auditor switching in firms listed in stock exchange. In this study, from four indicators are used to measure corporate governance mechanismsThe degree of ownership concentration, the duality of chairman of board of directors, institutional ownership, the ratio of total debt to total assets (financial leverage). data of study have been extracted from firms listed in stock exchange during the years 1381 to 1390. for analysis of data and test of hypothesis were used logistic regression models. The results of hypothesis test was showed that the positive relation have been exist between degree of ownership concentration and auditor change. The duality of chairman of board of directors do not efficacy on auditor switching financial leverage do not efficacy on auditor switching. The results was showed that the negative relation have been exist between institutional ownership and auditor switching.

Conflict of interst between managers and stockholders create need to corporate governance. Internal controls take as important tool for improvement of corporate governance. Conservatism also as internal control has multi governance benefits.This study examines the relation between internal controls and conditional conservatism in Tehran Stock Exchange. Three 2Tcriteria2T 2Tare used2T 2Tto measure2T accounting conservatism contain of persistence of earnings changes, accrual-based loss recognition and timeliness of earnings to news. The sample containing 718 observations (firm-years) over the period 1385 –1390. For hypothesises testing, this study uses multivariable regressiones for pooled data. The results based on the first criterion of conservatism, suggest a positive relation between internal control quality and conservatism. This means that, firms with material weaknesses exhibit lower conservatism than firms without such weaknesses. 2THowever based on2T 2Tother conservatism2T 2Tcriteria2T, 2Tdid not2T 2Tconfirm2T 2Tthis relationship. 2TSo, 2Tthe2T 2Trelationship2T 2Tbetween the quality2T 2Tof2T 2Tinternal controls2T 2Tand2T 2Tconditional conservatism2T 2Tcan not2T 2Tbe2T 2Tinferred.

Result of various studied in current years revealed this fact that current accounting education system performance isn’t in accordance with nowadays complex work environment needs (Mohamed & Lashine, 2003). Upon that current study is willing to trace main cases which make accounting educational courses incomplete and far from real word needs. By considering the nature of the research, a suitable questioners with some question around perception of the respondents about current condition of the investigated five area that make gap between academic education and work needs, distributed among two main engaged groups there including profession bodies (accountants & Auditors) and Academics (teachers & master courses students). By collecting the questioners and testing the hypotheses. it revealed that from view of respondents, accounting education system had not could to take it’s task in preparing accounting students with suitable skills to operating in real world environment around four cases of five ones. More investigation also revealed that respondents unsatisfied of condition of «less considering on new IT abilities of students», «less considering to learning of law topics», «don’t considering of low practical skill of students» respectively. However they didn’t have more compliance of «ethical education of students» and «don’t accordance of education subjects with standard and GAAP rules». These finding however is in accordance with past finding of Albreeht & Sack (2001) whom stated that it is late to change in accounting education so it get only better than past and accounting education in current style is very surrounded and incomplete and needs major adjustments and subjects of accounting education must be sited on ground of work needs not on academics willing.

In this paper, the impact of Accounting Complexity and financial reporting transparency of firm on the delay auditor’s report is investigated. The Criteria that used to Accounting Complexity and transparency of financial reporting is preparation of consolidated financial statements and accruals quality. In this paper, delay auditor’s report is considered as interval between the end of financial year until Offering auditor’s report. The study sample consists of 75 Firms listed in Tehran stock Exchange during the 2001 to 2010. In order to testing the research hypothesizes, Ordinary Least Squares regression and panel data have been used. The results showed that there is significant positive relationship between preparation of consolidated statements financial by parent Firm and low transparency of financial reporting with delay auditor’s report. In other word, results showed that of consolidated statements financial by parent Firm and low transparency of financial reporting will increase the delay auditor’s report.

The main objective of this study is to evaluate the audit fees and audit firm size in family firms accepted in Tehran Stock Exchange. The investigated year period was 1384 to 1390 and the selected sample consisted of 35 family firms and 64 non-family firms. To test the hypothesis, panel data and panel logit methods are used. The results showed that there is no significant difference in the amount of audit fees between family and nonfamily firms. Also, no significant relationship was seen between the percentage of family ownership and audit fees. However, the results showed that family firms make use of Audit Organization to a less probability than the nonfamily firms. Also the results stated that in family firms, as the percentage of family ownership increases, the probability to select the Audit Organization decreases.

This research studies the relationship between the size of firms and political costs of the companies admitted in stock exchange of Tehran. The size of companies has been computed based on average of 3 years assets (2009-2010-2011) and The center years average of company. Accounting to the literature applied in past researches, the political costs has been considered as total costs including tax, insurance, interest free contributions, expenses for preserving environment, and contributing sport activities. Studying relationship between the size of firms and political costs can help the managers to initiate long-term plant. The achieved results show a significant relation between the size of firms and political costs.

Financial reporting is the best index of accountability in governmental accounting system. Accountability and transparancy of a government persuade residents to preserve the government in hardships, for instance in economic crises or political problems. This paper discusses objectives of financial reporting in Iran. There are some valuable attempts to prepare the Governmental Accounting Standards these days. Considiring complicated circumistances of public economy, public financial reporting should include fiscal, mangerial and programme accountability. Numerous users of public financial statements, as well as, their various superiorities and preferences request different approaches on public statements. In addition, lack of profitability in public economy, affects performance assessment, so public statement should convey effectiveness, efficiency and productivity of public services. In this essay some beneficial conflicts among agents, government’s authorities, and residents will be highlighted. I hope that the paper will impact improving public financial reporting in Iran.